6. NXT Accounting Ltd.
アニュアル・レポートを読んでみよう
貸借対照表
CONSOL IDA T ED B A L ANC E SHE E T S
Canon Inc. and Subsidiaries
December 31, 2011 and 2010
Millions of yen /
Thousands of U.S. dollars (Note 2)
Current assets:
Cash and cash equivalents (Note 1)
Short-term investments (Note 3)
Trade receivables, net (Note 4)
Inventories (Note 5)
Prepaid expenses and other current assets (Notes 7, 13 and 18)
Total current assets
（以下は配布資料を参照）
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7. NXT Accounting Ltd.
アニュアル・レポートを読んでみよう
重要な会計方針
CONSOLIDATED BALANCE SHEETS
Canon Inc. and Subsidiaries
December 31, 2011 and 2010
1. BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES
(a) Description of Business
Canon Inc. (the !Company") and subsidiaries (collectively “Canon”) is one of the world’s leading
manufacturers in such fields as office products, consumer products and industry and other products.
Office products consist mainly of network digital multifunction devices (“MFDs”), copying machines, laser
printers, large format inkjet printers and digital production printers. Consumer products consist mainly…
(h) Allowance for Doubtful Receivables
Allowance for doubtful trade and finance receivables is maintained for all customers based on a
combination of factors, including aging analysis, macroeconomic conditions and historical experience. An
additional reserve for individual accounts is recorded when Canon becomes aware of a customer’s
inability to meet its financial obligations, such as in the case of bankruptcy filings. If circumstances related
to customers change, estimates of the recoverability of receivables would be further adjusted. When all
collection options are exhausted including legal recourse, the accounts or portions thereof are deemed to
be uncollectable and charged against the allowance.
（以下は配布資料を参照）
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8. NXT Accounting Ltd.
監査報告書を読んでみよう
Audit Report
In our opinion, the financial
statements referred to above
present fairly, in all material
respects, the consolidated
financial position of Canon Inc.
and subsidiaries at December 31,
2011 and 2010, and the
consolidated results of their
operations and their cash flows
for each of the three years in the
period ended December 31,
2011, in conformity with U.S.
generally accepted accounting
principles.
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10. NXT Accounting Ltd.
基本文型
5W+1H
He gave her a lot of flowers at the airport last night to make her
happy.
主語＋動詞＋目的語
場所
時間
理由
Because
なぜならば
単数と複数
“a”と”the”
使役動詞
前から訳す
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12. NXT Accounting Ltd.
連音化（リエゾン）
フランス語などで、2つの単語などの間に起こる発音変
化パターン。
Can I have an orange?
=> キャ(n ア)イ ハ(v ア)(n オ)ーレンジ？
=> キャナイハヴァノーレンジ？
Can't you see?
→ キャン(t y)ウー シー？
→ キャンチューシー？
What time? → ワ(t tア)イム？ → ワッタイム？
Get it. → ゲ(t ェ)t → ゲレッ
Just do it. → ジャス(t d)(ゥ wェ)t → ジャスッドゥウェッ
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